165ABy‑laws prescribing onshore fields or exempt offshore fields may be revoked within 3 years

165A  By‑laws prescribing onshore fields or exempt offshore fields may be revoked within 3 years

 (a) for the purposes of the Excise Tariff, the CEO has made, or is taken to have made, by‑laws under section 165 prescribing 2 or more fields as onshore fields or exempt offshore fields; and

 (b) on the basis of subsequent information, the Resources Minister is satisfied that the fields as prescribed are actually parts of a single field;

that Minister may, within 3 years after those by‑laws or the earliest of those by‑laws comes into effect, make a by‑law (replacement by‑law) that:

 (c) revokes the original by‑laws from the day each of those by‑laws came into effect; and

 (d) substitutes for the original by‑laws a new by‑law that, with effect from the day the revoked by‑laws or the earliest of the revoked by‑laws came into effect, prescribes the single field as an onshore field or an exempt offshore field.

 (a) for the purposes of the Excise Tariff, the CEO has made, or is taken to have made, a by‑law under section 165 prescribing a field as an onshore field or an exempt offshore field; and

 (b) on the basis of subsequent information, the Resources Minister is satisfied that the field as so prescribed is actually 2 or more separate fields;

that Minister may, within 3 years after that by‑law comes into effect, make by‑laws (replacement by‑laws):

 (c) of which one:

 (i) revokes the original by‑law from the day that by‑law came into effect; and

 (ii) substitutes for the original by‑law a new by‑law that, with effect from that day, prescribes one of the separate fields as an onshore field or an exempt offshore field; and

 (d) of which the other, or each of the others, prescribes the other separate field or each of the other separate fields, with effect from that day, as an onshore field or an exempt offshore field.

 (3) Within 90 days after the Resources Minister makes a replacement by‑law under subsection (1), the CEO must, having regard to the information (if any) provided by the producer and to other relevant information:

 (a) work out the amount of duty (if any) that is shortpaid by the relevant producer to the Commonwealth having regard to the replacement by‑law; and

 (b) notify the relevant producer, in writing, of that amount.

 (4) Within 90 days after the Resources Minister makes replacement by‑laws under subsection (2), the CEO must, having regard to the information (if any) provided by the producer and to other relevant information:

 (a) work out the amount of duty (if any) overpaid by the relevant producer to the Commonwealth having regard to those replacement by‑laws; and